The thesis is elaborated in the area of modelling and simulation and deals with the development of a new combined approach to the simulation of material flow handling systems. The research objects are material flow handling systems, which could be formalised as the discrete event systems. The research subject is a set of material flow handling systems traditional and combined modelling methods, based on the discrete events. The types of material flows and the ways of flow formalisation are examined and classified, the importance of material flow handling systems in manufacturing and logistics is analysed. The comparative analysis of material flow handling systems traditional modelling paradigms is carried out, the mathematical formulation of the problem as well as the necessary assumptions are defined. On the basis of the surveys a combined approach to the simulation of the material flow handling systems is developed. The new approach unites the discrete event system simulation time tracking principle with the state variables, characterized by the piecewise-linear changes. The operation algorithms of the components, the corresponding state variable conversions and performance measure evaluation formulas are developed what provide possibility to create combined models and to apply these models for the simulated systems analysis. Basic model components and system models for the realization of the combined approach are worked out. The developed combined approach approval based on the MFHS example - the realization of the tactical plan for the applied research of a coal terminal is described. The doctoral thesis contains 160 pages, 14 tables, 65 figures and 8 appendixes.